Ahf-Arbors at Huntsville I, LLC and Ahf-Arbors at Huntsville II, Llc v. Walker County Appraisal District

in which Chief Justice JEFFERSON, Justice WAINWRIGHT, Justice MEDINA, Justice GREEN, Justice JOHNSON, Justice GUZMAN and Justice LEHRMANN joined.

A community housing development organization (“CHDO”) that meets certain statutory requirements is exempt from ad valorem taxation on property it “owns”.1 The principal issue in these two consolidated cases is whether a CHDO must have legal title to property to qualify for the exemption. We hold that equitable title is sufficient and accordingly reverse the judgment of the court of appeals2 and remand the cases to that court.

I

A

CHDOs are a creation of…